The Malta Standard Structure presents a fundamental tax framework for businesses within Malta, imposing an initial corporate tax rate of 35%. A notable aspect of this structure is the opportunity for substantial tax refunds to shareholders, effectively lowering the effective tax rate to about 5%.
The Malta Fiscal Unit structure is a novel approach that allows a group of companies to achieve an immediate effective corporate tax rate of 5% through consolidated tax filing, by passing the rebate process.
A Malta Foundation and a Malta Company combination forms a highly tax-efficient and secure structure. This setup benefits from the low effective corporate tax rate and provides additional protection for capital and assets within the foundation.